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Searching Content indexed under Corporate Tax by Pierre Alary ordered by Published Date Descending.
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Budget 2018: Sensible Measures
From a tax perspective, the headline news is that Budget 2018 completes the Government of Canada's general retreat from the astounding July Proposals to address passive investment income in private corporations.
Canada
28 Feb 2018
2
Le Budget 2017 : Pas De Grands Changements Dans Un Budget Attentiste
Malgré le déficit qui ne cesse d'augmenter, le budget 2017 ne contient aucune augmentation de taxe générale ou autres mesures qui pourraient changer la donne, lesquelles mesures...
Canada
23 Mar 2017
3
Budget 2017: No Game-Changers In Holding-Pattern Budget
Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much speculation in recent weeks.
Canada
23 Mar 2017
4
Federal Budget 2016 — Incremental, Not Fundamental Tax Changes
On March 22, 2016 the Minister of Finance tabled Budget 2016, the first budget of the current government's mandate.
Canada
23 Mar 2016
5
Three-year Statute Of Limitation On Refunds of "Overpayments" For Corporations: Has CRA Opened Pandora’s Box?
The purpose of statutory limitation rules is to introduce some finality into the law.
Canada
15 Jan 2013
6
Permanent Establishments - Canadian Update
The determination of whether a permanent establishment (PE) exists in Canada has always been the subject of confusion and uncertainty for non-resident taxpayers doing business or contemplating doing business in Canada.
Canada
7 Dec 2012
7
Permanent Establishment Issues For Non-Resident Parent Companies With Subsidiaries In Canada
In recent years, the Canadian approach to permanent establishment ("PE") determinations has become a source of confusion and uncertainty for Canadian and non-resident taxpayers alike.
Canada
31 Jan 2012
8
Canadian Tax @ Gowlings - November 15, 2011 - Special Bulletin
A new protocol amending the Canada-Barbados Income Tax Agreement ("Protocol" and "Treaty") was signed by the contracting states on November 8, 2011.
Canada
21 Nov 2011
9
Canadian Tax @ Gowlings - September 15, 2011
The Canada Revenue Agency ("CRA") recently issued the first Canadian Advance Income Tax Ruling ("ATR")[1] regarding whether a non-resident corporation ("NRco") has a permanent establishment ("PE") in Canada where part of its business activities have been sub-contracted to its wholly-owned subsidiary in Canada ("Canco") (the "Ruling").
Canada
 
22 Sep 2011
10
Canadian Tax @ Gowlings: October 20, 2010
Sometimes, two is better than one. A company in dire straits can potentially attain success by dividing itself into two separate entities. Whether the issues plaguing the company are financial or philosophical in nature, a separation of the business should be considered by corporations and practitioners alike.
Canada
26 Oct 2010
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